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Application for Implementation of Conventions for the Avoidance of Double Taxation of Income and Capital (Cross-border provision)

Basic information

Institutional Body

INDEPENDENT AUTHORITY FOR PUBLIC REVENUE

Description

The procedure concerns applications for the implementation of the Double Income and Capital Tax Avoidance Agreements, which are submitted to the competent Greek tax authority by the actual beneficiary of income, who has his/her tax residence in the country with which Greece has a relevant Agreement (Convention).

At a glance

Points of ServiceDepartment A 'Tax Issues, Directorate of International Economic Relations, INDEPENDENT AUTHORITY FOR PUBLIC REVENUE
Number of Documents0
Cost
Process Diagram

Conditions

The applicant shall have a TAXISnet username and password.

Submission of an Application for the implementation of the Double Taxation Agreement by a natural or legal person or any other association of persons.

The applicant must be the real beneficiary of the income.

The income shall be obtained in the Greek territory.

The beneficiary of income is a resident of a country with which Greece has concluded a Contract / Agreement (Convention) for the avoidance of double taxation regarding income taxes.

What you will need

Identification and signature verification means
Other

  • Application for the implementation of the Contract for the avoidance of double taxation - in two (2) copies.
    Filed by
    Submitted by the applicant (digital)
    Applicant status
    Legal entities
Ministry of Digital Governance LogoEUGO LogoGovGR Logo
Application for Implementation of Conventions for the Avoidance of Double Taxation of Income and Capital (Cross-border provision)
What you will need
1Statement of the applicant (incorporated in the main body of the application) that he/she is the real beneficiary.Solemn Declaration
Filed by
Submitted by the applicant (digital)
Applicant status
Legal entities
2Certificate from the competent foreign tax authority (incorporated in the main body of the application) or Certificate of Tax Residence (only in the case of the USA and Turkey)Certificate
Filed by
Submitted by the applicant (digital)
Applicant status
Legal entities
3Statement of the applicant (included in the body of the application) that the income has been obtained in the Greek territorySolemn Declaration
Filed by
Submitted by the applicant (digital)
Applicant status
Legal entities

Legislation

  • Description
    Tax Procedure Code, as amended and still in force Amendments: Law 4438/2016 (GG Α 220) article 59 par. 2- addition of article 63Α Mutual Settlement Procedure (MET in Law 4174/2013

  • Description
    Tax treatment of income from pensions, benefits and similar fees of tax residents abroad, based on, the Conventions regarding Avoidance Duplicate Taxation

  • Description
    1049/28-03-2017 (Settlement of issues related to the Mutual Settlement Procedure (MET) according to the Conventions regarding Avoidance Duplicate Taxation Amendment: Circular 1226/6-10-2020 (Update of issues related to Mutual Settlement Procedure)

  • Description
    Circular 1006/10-01-2018 (Tax treatment of pensions, benefits and similar remuneration on the basis of independent personal services Conventions regarding Avoidance Duplicate Taxation)

  • Description
    Circular 2009/11-01-2019 (Special solidarity contribution in the context of Conventions regarding Avoidance Duplicate Taxation) Amendment: 2147/26-07-2019 (Credit for a special solidarity contribution to foreign incomes)

  • Description
    1217/28-09-2020 (Transfer of tax residence)

  • Description
    2009/13-01-2021 (Instructions for the certification of tax residence in the context of Conventions regarding Avoidance Duplicate Taxation between Greece-Spain)

  • Description
    Conventions / agreements for the avoidance of double taxation of Greece with countries within the EU: - Austria (Law 3724/2008, Government Gazette A 253) - Belgium (Law 3407/2005, Government Gazette A 266) - Bulgaria (Law 2255/1994, Government Gazette A 195) - France (Decree 4386/1964, Government Gazette A 192) - Germany (Law 52/1967, Government Gazette A 134) - Denmark (Law 1986/1991, Government Gazette A 189) - Estonia (Law 3682/2008, Government Gazette A 145) - Ireland (Law 3300/2004, Government Gazette A 262) - Spain (Law 3015/2002, Government Gazette A 104) - Italy (Law 1729/1991, Government Gazette A 17) - Croatia (L.2653 / 1998, Government Gazette A 250) - Cyprus (Law 573/1968, Government Gazette A 223) - Latvia (Law 3318/2005, Government Gazette A 46) - Lithuania (Law 3356/2005, Government Gazette A 152) - Luxembourg (Law 2319/1995, Government Gazette A 127) - Malta (Law 3681/2008, Government Gazette A 144) - Hungary (Law 1496/1984, Government Gazette A 178) - Netherlands (Law 1455/1984, Government Gazette A 89) - Poland (Law 1939/1991, Government Gazette A 37) - Portugal (Law 3009/2002, Government Gazette A 90) - Romania (Law 2279/1995, Government Gazette A 9) - Slovakia (Law 1838/1989, Government Gazette A 86) - Slovenia (Law 3084/2002, Government Gazette A 318) - Sweden (Law 4300/1963, Government Gazette A 73) - Czech Republic (Law 1838/1989, Government Gazette A 86) - Finland (Law 1191/1981, Government Gazette A 206)

About

Process code
439853

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Other Information

Languages supported
English
Ways of provision
Application (handwritten)

ID: 439853

Name: Application for Implementation of Conventions for the Avoidance of Double Taxation of Income and Capital (Cross-border provision)

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